Federal Tax Update Podcast

01:31:50

2026-05-18 If a Client Claims Charitable...

Federal Tax Update Podcast ·

2026/05/17

This week we look at: Technical Analysis of the Proposed Regulations Establishing Excepted Fertility Benefits Analysis of the IRS Time-Limited Settlement Initiative for Conservation Easement Disputes Strict Compliance with Contemporaneous Written Acknowledgment Requirements in Charitable Land Contributions Transferee Tax Liability and the Consequences of Willful Blindness: An Analysis of Dillon Trust Company v. United States

en

01:17:45

2026-05-11 The Expensive Lost White Receipt and...

Federal Tax Update Podcast ·

2026/05/10

This week we look at: Syndicated Conservation Easements and the Valuation Conundrum: An Analysis of T.C. Memo. 2026-36 Analysis of Garcia-Rojas v. Franchise Tax Board: The Limits of the Unitary Business Doctrine for Sole Proprietors An Analysis of the Reinstated Significant Issue Letter Ruling Program Under Revenue Procedure 2026-21 The "Byers Rule" and the Administrative Procedure Act Jurisdictional Time Bars and the Timely Mailing Rule: An Analysis of Dunlap v. United States Temporary Import

en

01:01:03

2026-05-04 Treasury Previews Upcoming 280E Medical...

Federal Tax Update Podcast ·

2026/05/03

This week we look at: Reasonable Cause Relief Under the Small-Corporation Provision for Form 5472 Penalties Extending the Statute of Limitations for Disallowed ERC Claims Legislative Update: House Passes Comprehensive Tax Administration and Relief Bills Anticipated IRS Guidance Following the Rescheduling of Medical Marijuana Analysis of the New Dyed Fuel Excise Tax Refund Regulations Under Section 6435 Executive Order on Retirement Savings and Its Interaction with IRC Section 6433

en

01:11:25

2026-04-27 No More 280E for State-Legal Medical...

Federal Tax Update Podcast ·

2026/04/25

This week we look at: Tax Implications of the Rescheduling of State-Licensed Medical Marijuana Disallowance of COVID-19 Leave Credits: A Review of Substantiation and Trade or Business Requirements The Tenth Circuit Codifies the Reach of the Economic Substance Doctrine Over Mechanical Statutory Compliance Substantiation, Entity Indebtedness, and Business Expense Deductibility: An Analysis of the Simmons Case Treatment of Loyalty Rewards Program Funds and the Claim of Right Doctrine Valuation and

en

43:55

2026-04-20 Final Regulations Issued on Qualified Tip...

Federal Tax Update Podcast ·

2026/04/19

This week we look at: A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25) U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations Taxation of Terminated Life Insurance Policies: An Analysis of Constructive

en

01:21:32

2026-03-23 Claim of Right and the Correct Tax Year

Federal Tax Update Podcast ·

2026/03/22

This week we look at: Corporate Capacity and State Law Revivor Digital Asset Identification Relief Interest and Bonus Depreciation Relief ERC Disallowances and Legal Standing Substantiation Rules for Emergency Vehicles Partnership Audits and Due Process Social Security Repayments

en

01:04:23

2026-03-16 Trump Account Proposed Regulations

Federal Tax Update Podcast ·

2026/03/15

This week we look at: Proposed Regulations for IRC Section 530A "Trump Accounts" IRC Section 6434 Trump Account Pilot Program Micro-Captive Scrutiny Formalized BBA Audits: Notice Defects and the Statute of Limitations

en

01:16:53

2026-03-09 Sir You Are About to Lose Your Passport

Federal Tax Update Podcast ·

2026/03/08

This week we look at: Fiduciary and Beneficiary Liability for Unpaid Estate Taxes Retroactive Entity Classification and Partnership Basis 2026 Passenger Auto Depreciation Limits Passport Certification & Victimization Defenses Passport Revocation in Collection Suits Waiver of Foreign Earned Income Exclusion Time Rules New Digital Asset Reporting Landscape (Form 1099-DA)

en

58:40

2026-03-02 Another Circuit Find IRS Has Assessment...

Federal Tax Update Podcast ·

2026/03/01

This week we look at: Required Minimum Distribution Regulations Delay CDP Proceedings and Underlying Liabilities Section 743(b) Adjustments and Economic Substance Assessability of Section 6038(b) Penalties

en

01:17:26

2026-02-23 Supreme Court Strikes Down Tariffs

Federal Tax Update Podcast ·

2026/02/22

This week we look at: Supreme Court Invalidates Executive Tariffs Under IEEPA Special Depreciation Allowance Under the OBBBA CAMT Adjustments and Relief Circuit Split on Third-Party Fraud Valuation and Penalties in Syndicated Conservation Easements

en

01:24:00

2026-02-16 Hallucinations Enter the Tax Court

Federal Tax Update Podcast ·

2026/02/15

This week we look at: TEFRA Jurisdiction and the "Limited Partner" Exception Artificial Intelligence and Substantiation Section 183 Profit Motive Rebate vs. Nonrebate Refunds Substantiation and Civil Fraud Consolidated Return Jurisdiction Copyright 2026, Thomas, Zollars & Lynch Ltd.

en

01:15:09

2026-02-09 Another Former Spouse Ends Up With a...

Federal Tax Update Podcast ·

2026/02/07

This week we look at: The "Charitable LLC" Tax Shelter Section 280E Bars ERC for Cannabis Businesses TEFRA Intervention by Majority Partners R&D Credit Substantiation Supervisory Approval of Penalties ERISA Beneficiary Designations

en

01:20:06

2026-02-02 Paper Refund Checks Notices and Patience Now

Federal Tax Update Podcast ·

2026/01/31

This week we look at: Challenging the Presumption of Delivery (CDP Cases) Bank Deposits & Conduit Theory Mandates Under Executive Order 14247 (Notice CP53E) IRS Implementation of Executive Order 14247 - (FS 2026-02) Federal Priority Statute Liability FASIT Structure & Substantial Compliance

en

01:06:58

2026-01-26 Court Allows ERC Claim to Go Forward-But...

Federal Tax Update Podcast ·

2026/01/24

This week we look at: ERC Refund Suits and Challenges to IRS Notice 2021-20 Section 6015(f) Equitable Relief and Attribution of Income Financial Disability Tolling under § 6511(h) Distinguishing "Tax Loss" for Sentencing vs. Restitution Implementation of Qualified Overtime Deductions (OBBBA)

en

01:01:51

2026-01-19 Fifth Circuit Reverses Tax Court on SE...

Federal Tax Update Podcast ·

2026/01/17

This week we look at: SE Tax Liability for Limited Partners (Sirius Solutions) Whistleblower Awards and "Collected Proceeds" Statutory Construction of Section 168(k) Amendments Updated Safe Harbor Explanations for Section 402(f) Modernized Group Tax Exemption Framework Tax-Exempt Status of Supplemental Military Housing Allowances

en

01:14:15

2026-01-05 Proposed Regulations on New Car Loan...

Federal Tax Update Podcast ·

2026/01/03

This week we look at: Standard Mileage Rates & Notice 2026-10 2026 Procedural Updates - Annual Revenue Procedures Qualified Passenger Vehicle Loan Interest (QPVLI) Proposed Regulations Estate of Spenlinhauer v. Commissioner Late Filing and More Bargain Sale of For-Profit colleges to a Non-Profit (501(c)(3))

en

53:05

2025-12-29 Marijuana Rescheduling Restarts After Long...

Federal Tax Update Podcast ·

2025/12/28

This week we look at: Executive Action on Marijuana Scheduling and IRC § 280E State Paid Family and Medical Leave (PFML) Programs Estimated Tax Relief for Qualified Farmland Sales IRC § 163(j) Interest Limitation Updates Premium Tax Credit (PTC) Revisions

en

48:04

2025-12-22 Initial Scholarship Granting Organization...

Federal Tax Update Podcast ·

2025/12/19

This week we look at: Section 25F Advance Elections Unreported Income & The "Missing Witness" Constitutionality of Penalties Post-Jarkesy Section 280E & Offers-in-Compromise Substantiating Bad Debt & NOLs

en

52:29

2025-12-15 Postmark Date Risk Due to USPS Change

Federal Tax Update Podcast ·

2025/12/13

This week we look at USPS Changes to Postmark Date System H.R. 1491: Disaster Related Extension of Deadlines Act Capitalization Priorities: Temnorod v. Commissioner Notice 2026-5: HSA Expansion Under OBBBA Fulfillment by Amazon (FBA) and "Doing Business" Substantiation Failures: Mirch v. Commissioner

en

01:07:58

2025-12-08 Initial Details Released on Trump Accounts

Federal Tax Update Podcast ·

2025/12/07

This week we look at: Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA Scholarship Tax Credit Alioto v. Commissioner – Corporate Distinctness

en

All Episodes

Similar Podcasts

Expres Ráno

Expres FM

WSJ What’s News

The Wall Street Journal

iHeartRadio 24/7 News: The Latest

iHeartPodcasts and TTWN

Sarnia News Today

Blackburn Media

CNN 5 Things

CNN Podcasts